The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The Defendant has entered into an agreement with workers E on the installment payment of retirement allowances, and has paid all monthly wages and retirement allowances.

Since the defendant did not pay a retirement allowance within 14 days from the retirement date of worker E with the fact that the agreement on the payment of retirement allowance is null and void, there is no intention to violate the Guarantee of Workers' Retirement Benefits Act because there is a ground to dispute the existence and scope of the obligation to pay a retirement allowance.

Nevertheless, the judgment of the court below convicting the facts charged of this case is erroneous.

B. The lower court’s sentence of unreasonable sentencing (fine 1.5 million won) is too unreasonable.

2. Determination

A. The lower court also asserted that the Defendant had the same purport as this part of the grounds for appeal, and the lower court, based on its stated reasoning, determined that even if the Defendant entered into an agreement on the installment payment of retirement allowances with E and paid KRW 300,000 per month as retirement allowances, as alleged by the Defendant, the Defendant, who had the record of criminal punishment for the same reason, cannot be deemed to have no intention to commit a crime of violating the duty to pay within the retirement allowance date under Articles 44 subparag. 1 and 9 of the Act

If the above judgment of the court below is examined closely in light of the records, the judgment of the court below is just, and there is no error of misunderstanding of facts as alleged by the defendant, and the defendant's allegation of mistake in this part

B. In full view of the fact that the Defendant was punished for the same kind of crime, the fact that the Defendant did not reach an agreement with the employee E, and other reasons for sentencing indicated in the argument and the record of the instant case, the lower court appears to have been reasonably determined by fully considering all the circumstances, including the various reasons for sentencing alleged by the Defendant, and ex post facto determination.